A New Tax System (Australian Business Number) Regulations 2020

PART 2 - THE AUSTRALIAN BUSINESS REGISTER  

SECTION 6  

6   DETAILS TO BE ENTERED IN THE AUSTRALIAN BUSINESS REGISTER  
For the purposes of paragraph 25(2)(b) of the Act, the following details to be entered in the Australian Business Register in relation to an entity are prescribed:

(a)    any business name registered to the entity on the Business Names Register;

(b)    the entity ' s principal place of business;

(c)    the kind of entity registered on the Register;

(d)    the industry classification code for the business conducted by the entity, by reference to the Australian and New Zealand Standard Industrial Classification (ANZSIC) 2006 published by the Australian Bureau of Statistics, as in force or existing at the time when this instrument commences;

(e)    the following details (if any) that apply to the entity:

(i) if the entity has an ACN - the ACN;

(ii) if the entity has an ARBN - the ARBN;

(iii) if the entity has a public officer (within the meaning of section 252 of the Income Tax Assessment Act 1936 ) - the name of the public officer;

(iv) if the entity is a trust - the name of the trustee or the names of the trustees;

(v) if the entity has an email address - the email address;

(vi) if the entity ' s ABN is changed under section 17 of the Act - the date the change takes effect;

(vii) if the entity ' s registration in the Australian Business Register is cancelled under section 18 of the Act - the date the cancellation takes effect.